At the Beginning of the Current Period, There Were 200

At the beginning of the current period, there were 200 units of product in a department, 40% completed; during the period 3,600 units were started and 3,200 units were completed and transferred out and 400 units were still in process at the end of the period, 80% completed. The equivalent production units for the current period are

A) 3,200 units.
B) 3,600 units.
C) 3,920 units.
D) 3,520 units.

Correct Answer:

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